CLA-2-87:S:N:N1:101-869089
Ms. Gordana Kajer
Seamodal Transport Corp.
161 West Victoria St.
Suite 230
Long Beach, CA 90805
RE: The tariff classification of an automobile cover from India
Dear Ms. Kajer:
In your letter dated November 11, 1991, on behalf of Shrin
Corporation, Santa Ana, CA, you requested a tariff classification
ruling. You have submitted two photographs and a sample of the
product.
The imported product is an automobile cover and a drawstring
textile storage bag that is used to carry the cover. The cover
is made of Dupont TYVEK material that will be exported to India
and there fabricated into the automobile cover. TYVEK material
is made from spunbonded nonwoven olefin filaments. The cover is
used to protect a car from dirt, dust, grime and moisture.
You state that these autombile covers are not "fitted"
covers, that is, they are not made to fit specific makes and
models of cars. You further state the importer is planning to
import four or five types of covers to fit different motor
vehicles such as mini-vans, pickup trucks, 4-door sedans, etc.
A review of the submitted photographs and sample reveals
that the cover at issue is more than a loose cover, that is, it
is designed and shaped to fit over a car, it has bottom
drawstrings for attachment purposes, and it has pockets for side
view mirrors. This cover is more specifically provided for as
accessories for automobiles than as nonwoven textiles.
The carrying bag at issue is not specially fitted to hold
the motor vehicle cover. It is not an unusual shape or size and
could be used to hold many different types of objects. The bag
and the automobile cover are composite goods; the essential
character is imparted by the automobile cover.
The applicable subheading for the automobile cover and
carrying bag at issue will be 8708.99.5085, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
parts and accessories of motor vehicles. The rate of duty will
be 3.1 percent ad valorem
Articles classifiable under subheading 8708.99.5085, HTS,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport